下列有关函证的说法中,正确的是( )。 -题库考试答案搜索网

下列有关函证的说法中,正确的是( )。

单选题

2022-04-01 20:59

A、如果注册会计师认为取得积极式函证回函是获取充分、适当的审计证据的必要程序,则替代程序不能提供注册会计师所需要的审计证据
B、如果被审计单位与银行存款存在认定有关的内部控制设计良好并有效运行,注册会计师可适当减少函证的样本量
C、注册会计师应当对应收账款实施函证程序,除非应收账款对财务报表不重要且评估的重大错报风险低
D、如果注册会计师将重大错报风险评估为低水平,且预期不符事项的发生率很低,可以将消极式函证作为唯一的实质性程序

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正确答案

A

试题解析

标签：大连工业大学工商企业管理高起专审计学原理作业1

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